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2020 SCHEDULE ABIE, PAGE 4
Name of taxpayer Federal Identification number For tax year beginning Ending
Exception 2 (cont’d.)
15 Exception amount claimed. Multiply line 12 by line 14. Where the related member is taxed in more than one juris-
diction, multiply the respective responses from lines 12 and 14. Enter here and in Total Excep tions Claimed, line 2.
1 15a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15a
1 15b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15b
1 15c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15c
1 15d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15d
1 15e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15e
1 15f Add lines 15a through 15e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15f
Exception 3. Exception based on supporting statement for direct or indirect intangible expense or cost paid, accrued or incurred to a related
member.
Taxpayer must prepare with its tax return and make available to the Commissioner upon request a supporting statement prepared in accordance with
the Department’s public written statements. All double tax exception claims must be made by answering the questions in Exception 1 or 2.
Basis for this claim (fill in only one): Business purpose or economic substance MGL ch 63, § 31K foreign treaty exception Conduit exception
11 Amount of deductible intangible expenses or cost claimed by taxpayer. Enter here and in Total Exceptions Claimed,
line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
12 Name of the related member to which the taxpayer paid, accrued or incurred the intangible expense or cost 3
13 Federal Identification number of the related member to which taxpayer paid, accrued or incurred the intangible
expense or cost. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
14 Type of intangible asset for which the expense or cost is being paid, accrued or incurred (e.g., trademarks, patent, etc.). If more than one, name the
type of asset that resulted in the greatest cost or expense 3
15 If the intangible expense or cost was paid as a percentage of income or receipts, enter the percentage (if the
rate is variable, enter the effective rate for the period covered by this tax return). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
16 If the intangible expense or cost was paid, accrued or incurred pursuant to an arrangement or agreement with
a fixed term, enter the termination date. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
17 If the intangible expense or cost was paid, accrued or incurred pursuant to a written contract, enter the contract date. . . 7
18 If the amount of the intangible expense or cost is the result of or supported by a written study or appraisal, enter the
date of the study or appraisal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
19 If the taxpayer is seeking the MGL ch 63, § 31K exception, enter the name of the foreign nation in which the related
member is resident. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 Fill in if taxpayer asserted an add back exception in connection with the arrangement, agreement or contract on its Massachusetts return for a prior
year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11 Fill in if intangible expense or cost was actually paid (e.g., as opposed to accrued). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12 Fill in if answer to line 11 is Yes and the amount paid was substantially returned to the taxpayer, either directly or indirectly, during the tax year
(e.g., through the means of a dividend, loan, etc.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13 Fill in if underlying transaction was entered into in whole or in part on the advice of a tax advisor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Fill in if reduction of tax was a principal purpose for the underlying transaction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15 Fill in if intangible assets referenced in line 4 were primarily developed by the taxpayer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16 Fill in if intangible assets referenced in line 4 were primarily developed by the related member. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17 Fill in if intangible assets referenced in line 4 were acquired by the related member from an unrelated party. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18 Provide greater detail, if necessary, concerning Exception 3 claim
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